{
  "id": "ELEC_PROMPT_ASSESSMENT",
  "name": "Request for Prompt Assessment",
  "category": "estate",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Available to executors, administrators, or fiduciaries of an estate, or corporations contemplating or completing dissolution.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Action required during tax year — verify if still applicable",
    "forward_status": "available"
  },
  "description": "Reduces the standard 3-year statute of limitations for tax assessment to 18 months for decedents, estates, or dissolving corporations.",
  "irc_reference": "IRC §6501(d)",
  "deadline": "",
  "savings_potential": "low",
  "benefits": "estate",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}